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To build Main Local Taxes perfect management system of local taxes

Author: YanJun From: www.yourpaper.net Posted: 2010-06-17 01:46:54 Read:
[Paper Keywords] local tax Tax Legislation Tax Administration Authority
[abstract] the local tax management system is divided between the central and local local tax legislative powers and the right to a system of tax administration, it is an important part of the tax administration system. The local taxes Tax Legislation and tax management rights in a different division between central and local Ha combinations different modes of management system of local taxes. China's tax system reform, the reform of the local tax management system is lagging behind, although local government fixed income. Tax Jurisdiction remains highly concentrated in the center, is not conducive to the development of the regional economy of the local government to local conditions, does not conform to the requirements of the revenue-sharing for the rational division of tax rights in the central and local governments asked.
First, the current situation of the management system of local taxes
1. More thorough way division of taxes. The main taxes normalized Central sporadic sources of tax revenue to the local
The establishment of two central and local tax system. The central finance, fixed income, including customs duties, value added tax, consumption tax, central corporate income tax, local banks and foreign banks and non-bank financial enterprises income tax, the railway sector, the parent banks, insurance companies and other centralized pay income (including business tax income tax and urban maintenance and construction tax). Local financial fixed income include: sales tax, local corporate income tax, urban land use tax, personal income tax (excluding residents of savings deposit interest tax), fixed assets investment direction adjustment tax, urban maintenance and construction tax, property tax, vehicle use tax, stamp duty , slaughter tax, agricultural tax, agricultural tax levied on special agricultural products revenue, arable land occupation tax, deed tax, inheritance tax and gift tax, land value-added tax, state-owned land transfer income.
The central finance and local fiscal revenues shared, including value-added tax, resource tax, securities transaction tax. The central share 75% VAT, 25% of the local share resources tax cultivars into different resources, land resources tax as a local revenue, offshore petroleum resources tax as the central revenue. The securities transaction tax on various central and local governments to share 5O%.
2. The tax highly concentrated local motor with less power
Tax Legislation in China is relatively concentrated, long time in China had a planned economy, the traditional system in the early establishment of the market economy, it is difficult to be completely reversed. The legislative power of the central taxes, shared taxes and local taxes should be concentrated in the center, in order to ensure that the central adjustment needs of the economy. Whether it is part of the central return shared local taxes, or tax laws and major policies, including levying the right of taxation by the central government and unified regulations. The specific regulations formulated by the Ministry of Finance and State Administration of Taxation. The local government can only be performed by the country's tax policies and decrees. But the place is also a certain maneuver rights, such as the travel tax, real estate tax, or suspension of the provincial People's Government decision. Part of the local tax relief by certain permissions reported to the provincial tax authorities for approval.
3. Organization is divided into
2094 since the implementation of the tax-sharing, the central tax system is set, the provincial cities and counties with the State Administration of Taxation, the implementation of vertical and vertical funds management, responsible for the central part of the tax revenue and shared tax revenues; a local tax system, the implementation of horizontal management of the of personnel the vertically management and funding, the burden of local tax revenue.
Second, China's local tax management system evaluation
1. Taxes to the division of the lack of scientific and normative. The concept of local taxes not clear
Although the tax sharing system of the taxes to be divided into central taxes, local taxes and shared taxes, but the criteria for the classification disorderly, divided by types of taxes, by industry, enterprise economic attributes and membership relations divided. If the corporate income tax is divided into a central corporate income tax, foreign enterprise income tax and local enterprise income tax, the central enterprises and foreign enterprise income tax is zoned central fixed income. Local enterprise income tax program for local fixed-income, but do not include local and foreign banks and non-bank financial corporate income tax; urban maintenance and construction tax program for local fixed-income, but not included in the railway sector, the head office of the banks, insurance Corporation centralized pay part; designated as the local fixed-income personal income tax, when the to resume personal income tax on interest on personal savings, turn this part of the tax plan for the central-level income. This makes the local tax, business tax, personal income tax, resources tax and stamp duty, etc. have shared nature. This overlapping division method, contrary to the regulatory requirements of the tax system, the central and local taxes is difficult to accurately define the connotation and denotation.
2. Too centralized management system of local taxes
First look at the situation of our country: on the one hand, China is a unitary state, has long practiced a highly centralized political system and economic system, China is moving towards a market-oriented, and efforts should be made to promote and safeguard the formation of a unified national market and development, these requirements of the taxing power concentrated in the objective; but on the other hand, the majority of China's land area, the extremely unbalanced regional economic development, the three regions of the three major economic zones showing the obvious differences in the gradient, and due to natural and geographical conditions and the impact of factors such as historical tradition, the economic content of the regions have different characteristics, and these will inevitably lead to distributed all over the country between the sources of tax revenue, tax costs and tax affordability many differences, the objective requirements of the appropriate degree of decentralization, local governments flexibility areas of tax policy, according to the characteristics of the region to solve the problems in the economy in a timely manner. Visible, requiring the centralization and decentralization of the confluence of factors, the mere centralization and the mere decentralization are unable to meet the various needs of China's economic, political and other aspects. For my country, the tax administration to establish a scientific system is to find the best combination of centralization and decentralization and a combination of way.
Three, the Reform of the management system of the Local Tax
1. The legislative power of the local taxes
(1) the possibility that part of the Tax Legislation empowering local governments and necessity
Should first be clear whether the local government in China has Tax Legislation, which depends on China's legislative system. Article 100 of our Constitution: the provinces, municipalities, autonomous regions, the National People's Congress and its Standing Committee in the provision of the Constitution, laws, administrative regulations contradict the premise can enact local laws and regulations, and local taxes for our local government can have the legislative power provide a legal basis. Second, given the necessary local Tax Legislation is compatible with the imbalance of regional economic development in China, it is conducive to local governments according to local conditions, based on the distribution of the region's sources of revenue taxed costs, and economic characteristics and other factors formulated flexible areas of tax policy, more effective organization revenue and regulating the economy; through local legislation of a tax nature reasonable fees into local taxes to change the current excessive fees excessive chaos by rationalize national allocation order is also very helpful. Visible departure from the reality of the economic situation, and also necessary to empower local Tax Legislation.
(2) local tax legislative power in local taxes, divided between the central and local legislative power between the central and local governments how to divide, which taxes legislative power normalized central what normalization place, the analysis from the point of view of the political, economic . I believe that: (1) In order to ensure decrees the unification of the country and maintain a unified national market, for nationwide general levy taxes, its legislative power goes to the central (2) distribution does not have a national universal sources of revenue for obvious geographical features local legislation according to the specific conditions and actual needs of the region's economic development, the introduction of local taxes. Should be noted that the the local levy new taxes, not occupation of the central tax base, can not affect the national macro-control and the formation of a unified national market, should be conducive to the economic development of the region, taking fully into account the tax burden on the ability of local people. Thus, while local empowerment but also its necessary constraint, to safeguard the implementation of the above principles, to this end, the central government should retain veto power to levy new taxes to local.
2. Local taxes, the Tax Administration Authority
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